Property tax appeal letter — template and example

A property tax appeal letter is one page: a one-sentence request to reduce the assessed value, a one-paragraph summary of your comparable sales, a small table of those comps, and your signature. No rhetoric, no statutes. The three numbers that matter are the assessor's value, your supported value, and the average comp price per square foot.

The template

[Date]

[County appraisal district / Value Adjustment Board]

Re: Protest of assessed value — Parcel [PARCEL ID], [PROPERTY ADDRESS]

I respectfully request a reduction of the 2026 assessed value of the above property from [ASSESSOR VALUE] to [REQUESTED VALUE], based on comparable sales in the same neighborhood within the past 12 months.

The five comparable sales below have a median price per square foot of [$ X], which applied to this property's [SQFT] square feet supports a market value of approximately [REQUESTED VALUE]. All comparables are arms-length residential sales within 0.5 miles, similar in age, size, and condition.

[COMP TABLE: address, sale date, sale price, sqft, $/sqft]

Sincerely,

[NAME]

What to avoid

  • Hardship arguments (taxes too high for budget). Boards cannot consider this.
  • Neighbor's lower assessment. Equity claims are weaker than market-value claims.
  • Renovation cost rollups. Unless used to argue condition reductions, irrelevant.
  • Photographs without context. If you submit photos, label what they show and why.

Common questions

How long should a property tax appeal letter be?

One page. Two short paragraphs and a comp table. Boards read hundreds of these; brevity helps.

Do I need to cite statutes?

No. Reviewers want comparable sales and a clear requested value, not legal arguments. Save statute citations for late-stage litigation, which almost no homeowner reaches.

What value should I request?

The median of your three to five comparable sales, rounded down to the nearest thousand. Asking for an unreasonably low value undermines credibility.

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